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  • Certificates of residency

    Use this form if you need to request a certificate of residency.

    If you are a tax resident of a treaty country as well as Australia (a dual tax resident), you may need to consider if you are a dual resident before requesting a certificate of residency.

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    Requirements to issue a certificate of residency

    A certificate will be issued only when all the following requirements are met:

    • the name and TFN or ABN supplied in the request matches our records
    • lodgment of Australian tax returns are up to date
    • the individual or entity is known to us as a permanent resident for income tax purposes.

    Individuals or entities that use custodians to act on their behalf have to provide written authorisation to support the custodian's authority. The documentation must also provide the capacity in which the custodian is authorised to act in.

    Check with your custodian to confirm if they have a valid authorisation with us to act on your behalf.

    How to nominate a custodian for non-individual entities

    If you are the primary contact of a non-individual entity, you can nominate a custodian to request a certificate of residency on the entity’s behalf.

    To nominate a custodian:

    Australian Taxation Office
    PO Box 3544
    ALBURY NSW 2640

    • alternatively, fax the completed nomination form to us on 1300 730 298.

    How to request a certificate

    A certificate of residency is a document supplied by us. It's issued to Australian residents to prove to foreign tax authorities that you are an Australian resident for income tax purposes.

    There are different ways you can request a certificate of residency, depending if you are an:

    You can be a tax resident of more than one country at the same time. See Dual residents for more information.

    Individuals without an ABN/WPN requesting a certificate of residency

    Individuals without an ABN/WPN can request a certificate of residency by letter or fax:

    • write a letter or fax (with coversheet) and include the following information  
      • full name of the Australian resident
      • residential address of the Australian resident and postal address if different
      • date of birth (individuals only)
      • tax file number (TFN)
      • country the certificate is for
      • a statement whether the Australian resident is only a tax resident of Australia or whether the Australian resident is also dual resident under the relevant tax treaty
      • period the certificate is required for – the certificate period can't be greater than a year from the date of issue (for example, 01/07/2021 – 30/04/2022)
      • number of certificates required
      • signature and date
       
    • complete the Certificate of residency coversheet (PDF, 573KB)This link will download a file fillable PDF (complete on screen before printing)  
      • if you can't open this coversheet, write 'certificate of residency' and your TFN or ABN on a sheet of paper to use as a coversheet
      • a maximum of 20 TFNs or ABNs can be included on the coversheet (only list a TFN or ABN once, even if the request requires certificates for multiple jurisdictions)
       
    • send the request and coversheet via
      • fax to 1300 730 298
      • mail to
       

    Australian Taxation Office
    PO Box 3544
    ALBURY NSW 2640.

    Tax professionals will need to establish proof of identity (POI) when contacting us. For more information, see Proof-of-identity checks.

    Individuals with ABN/WPN, businesses or tax agents requesting a certificate of residency

    An individual with an ABN/WPN, business or tax agent can request a certificate of residency either:

    Online request for a certificate of residency

    To request a certificate of residency online:

    • complete the Certificate of residency request form
      • if you need certificates for multiple countries, enter the details again into a new row and select a different country
      • a maximum of 20 TFNs or ABNs can be included on one request
       
    • send us the completed Certificate of residency spreadsheet form online through either    

    Letter or fax request for a certificate of residency

    To request a certificate of residency by letter or fax:

    • write a letter or fax (with coversheet) and include the following information  
      • full name of the Australian resident
      • residential address of the Australian resident and postal address if different
      • date of birth (individuals only)
      • tax file number (TFN) or Australian business number (ABN) (or both)
      • country the certificate is for
      • a statement whether the Australian resident is only a tax resident of Australia or whether the Australian resident is also dual resident under the relevant tax treaty
      • period the certificate is required for – the certificate period can't be greater than a year from the date of issue (for example, 01/07/2021 – 30/04/2022)
      • number of certificates required
      • signature and date
       
    • complete the Certificate of residency coversheet (PDF, 573KB)This link will download a file fillable PDF (complete on screen before printing)  
      • if you can't open this coversheet, write 'certificate of residency' and your TFN or ABN on a sheet of paper to use as a coversheet
      • a maximum of 20 TFNs or ABNs can be included on the coversheet (only list a TFN or ABN once, even if the request requires certificates for multiple jurisdictions)
       
    • send the request and coversheet via
      • fax to 1300 730 298
      • mail to
       

    Australian Taxation Office
    PO Box 3544
    ALBURY NSW 2640.

    Tax professionals will need to establish proof of identity (POI) when contacting us. For more information, see Proof-of-identity checks.

    Dual tax residents

    You can be a tax resident of more than one country at the same time.

    When you have dual tax residency, the relevant double tax agreement may determine your country of residence for tax purposes and which country has taxing rights over certain classes of income to prevent double taxation. In some cases, this may have the effect of limiting Australia's taxing rights. The tax liability of a person who is a tax resident of two treaty countries is shaped by application of the ‘tie breaker’ provision in the treaty. For example, Article 4.2 of the Australia/New Zealand tax treaty. The need to apply a ‘tie breaker’ provision means it is a more complex task to establish such a person's tax residency status.

    Citizenship or nationality of another country will not necessarily mean you are a tax resident under their laws.

    Dual tax residents – natural persons

    If you consider that you are a tax resident of a treaty county, you should lodge an Early engagement advice request. This will assist us in making a determination about your residency status under the relevant double tax agreement.

    Dual tax residents - companies – New Zealand

    Companies that are tax resident in both Australia and New Zealand may be eligible for the administrative approach agreed between the ATO and the New Zealand Inland Revenue.

    For more information, see MLI Article 4(1) administrative approach – Australia and New Zealand administrative approach as set out below.

    Dual tax residents – non individuals – treaties amended by the multilateral instrument

    Specific procedures are in place for dual tax resident non-individuals who are resident in countries where the relevant tax treaty has been amended by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, also known as the Multilateral Instrument.

    Non-individual taxpayers that are dual residents under Australia’s tax treaties which are modified by Article 4(1) of the MLI will need to apply to either Competent Authority for a determination of their residency for the purposes of the relevant treaty.

    If you are a company resident in New Zealand, see the Australia and New Zealand administrative approach.

    For more information, see:

    Dual tax resident – non individuals – treaties not affected by the Multilateral Instrument

    Dual tax resident companies, which are tax resident in Australia and one of the unaffected treaty countries, should consider lodging an application for a private ruling on your tax residency status under the relevant tax treaty. Once this has been ruled on we can consider a certificate of residency for you.

    Last modified: 01 Jul 2022QC 17506